Small Business Tax Deadlines (2024 and Beyond)

Which taxes might your small business owe?

Small business tax deadlines depend on your business type and the taxes you owe. For 2024, sole proprietors and calendar-year C-corporations generally filed by April 15. Partnerships and S-corporations generally filed by March 15. Employers also had payroll reports due throughout the year, while many wage and contractor forms were due January 31.

These dates help you plan, but your exact filing duties depend on your business activity and tax year. A fiscal-year business may have different dates. Weekends and federal holidays can also shift a due date. Check current IRS instructions each year before filing.

Missing a filing date can lead to penalties, even when you cannot pay the full amount. Keep a calendar for each return your business must file. That is easier than relying on one annual tax reminder.

• Income tax: Owners report business income based on their business structure.
• Self-employment tax: Many sole proprietors and partners pay Social Security and Medicare taxes on net earnings.
• Payroll tax: Employers report and pay taxes withheld from workers’ wages, plus certain employer taxes.
• Excise tax: Some businesses owe tax on specific goods, services, or activities.

For a sole proprietor, business profit usually goes on the owner’s personal return. A partnership files an information return, and partners report their shares. An S-corporation also files an information return. A C-corporation generally files and pays its own income tax.

The business structure affects which return is due. It does not remove other filing duties, such as payroll reports or excise tax returns.

Key small business tax deadlines for 2024

The dates below apply mainly to calendar-year businesses filing 2023 federal returns during 2024. State tax dates may differ. Some industries also have separate filing rules.

Business or filing type	2024 federal due date	What is generally due
Partnership	March 15	Form 1065 and partner Schedule K-1 forms
S-corporation	March 15	Form 1120-S and shareholder Schedule K-1 forms
Sole proprietor	April 15	Individual return, usually including Schedule C
Calendar-year C-corporation	April 15	Form 1120 and any tax due

March 15, 2024, fell on a Friday. April 15 was a Monday and a federal filing deadline. A sole proprietor generally reports business income with the individual return, rather than filing a separate federal business income tax return.

These dates cover the common calendar-year case. A business with a different tax year usually files by the 15th day of the third or fourth month after its year ends. The rule depends on the return type.

For 2025 and later, do not copy a past calendar without checking it. A weekend or legal holiday can move a date to the next business day. An IRS disaster relief notice may also change a deadline for affected areas.

Extensions give more time to file, not to pay

Many businesses can request an automatic six-month extension. The request must reach the IRS by the return’s original due date. A late extension request does not make a late return timely.

For 2024, calendar-year partnerships and S-corporations could request an extension by March 15. Their extended deadline was September 16, since September 15 fell on Sunday. Sole proprietors and calendar-year C-corporations could request an extension by April 15. Their usual extended deadline was October 15.

An extension changes the time to file the return. It does not extend the time to pay tax owed. Estimate your tax and pay by the original due date to limit interest and late-payment charges.

Individuals often request an extension with Form 4868. Partnerships and S-corporations generally use Form 7004. C-corporations also generally use Form 7004. Follow the instructions for your tax year and return.

Make a note of the extended deadline when you submit the request. Keep a copy of the confirmation and any payment record with your tax files.

Estimated quarterly tax payments

Many owners must pay estimated tax during the year if they expect to owe at least $1,000 after withholding and refundable credits. This often applies to sole proprietors and partners. Some S-corporation shareholders also need estimated payments.

Estimated payments cover income tax and, for many owners, self-employment tax. The usual dates for income earned during 2024 were April 15, June 17, September 16, 2024, and January 15, 2025. June 15 and September 15 fell on weekends, so the due dates shifted.

Paying four equal amounts is common, but it may not fit income that changes through the year. The IRS lets some taxpayers use an annualized income method when earnings arrive unevenly. This can help match payments to when income was earned.

Use IRS Direct Pay, the Electronic Federal Tax Payment System, or another approved method. Save the payment date and confirmation. The IRS explains who must pay and how to work out amounts in its estimated tax guidance for businesses.

• April 15, 2024
• June 17, 2024
• September 16, 2024
• January 15, 2025

Set reminders well before each date. If your income rises, review your estimate rather than waiting until the next annual return.

Payroll returns and year-end forms

Employers generally file Form 941 every quarter to report wages, withheld income tax, and Social Security and Medicare taxes. The standard due dates are April 30, July 31, October 31, and January 31 for the prior quarter. When a due date falls on a weekend or federal holiday, the deadline moves to the next business day.

For 2024 reporting, the Form 941 dates were April 30, July 31, October 31, 2024, and January 31, 2025. Employers who deposit all taxes on time may have a few extra days to file. Check the instructions for the quarter, since deposit rules can affect that allowance.

Employers generally must send Form W-2 to workers and file copies with the Social Security Administration by January 31. For 2023 wages, that date was January 31, 2024. The same date generally applied to Form 1099-NEC for contractor pay.

Other 1099 forms can have different due dates based on the form and filing method. Do not assume every 1099 follows the same rule. Review the form’s instructions and confirm that each payee’s name, address, and tax ID are correct.

Some businesses also file excise tax returns, such as Form 720. Those returns are often quarterly, but the rules depend on the activity. The IRS lists the Form 941 filing schedule in its Form 941 filing information.

Common questions about small business tax dates

When were 2024 business tax returns due?

Calendar-year partnerships and S-corporations generally filed by March 15, 2024. Sole proprietors and calendar-year C-corporations generally filed by April 15, 2024.

Does a tax extension give me more time to pay?

No. It generally gives you six more months to file, but tax payments remain due on the original date. Pay an estimate by that date to reduce possible interest and penalties.

When are quarterly estimated tax payments due?

The usual dates for 2024 income were April 15, June 17, September 16, 2024, and January 15, 2025. Weekend dates shifted to the next business day.

When is Form 941 due?

Form 941 is generally due quarterly, on April 30, July 31, October 31, and January 31. A weekend or federal holiday can shift the date.

Are all 1099 forms due on January 31?

No. Form 1099-NEC is generally due January 31, and many payee copies are due then. Other 1099 forms may have different deadlines.